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Advisor(s)
Abstract(s)
O tema do presente trabalho versa sobre as obrigações fiscais das sociedades comerciais em situação de insolvência. Suscita-se a questão de saber se faz sentido, uma vez proferida a sentença declaratória da insolvência pelo juiz, continuarem estas entidades vinculadas ao cumprimento do dever de pagar impostos, bem como de todo o vasto leque de obrigações acessórias que daí advém.
Tal questão dividiu os administradores da insolvência e a Autoridade Tributária, que sempre tiveram pontos de vista antagónicos sobre o assunto. A mesma acabou por ser resolvida através da alteração conferida pela Lei 16/2012 de 20 de abril ao art. 65º do CIRE, objeto de análise no presente trabalho.
Conclui-se que, apesar de ter dado uma resposta afirmativa a este problema, a nova redação acabou por criar outras dúvidas, especialmente quanto à responsabilidade pelo cumprimento destas obrigações.
The subject of this dissertation deals with the tax obligations of commercial companies that find themselves in insolvency situations. The question arises as to whether it makes sense, once the insolvency decree has been pronounced by the court, should these referred identities continue to be linked to the fulfilment of the duty to pay taxes, as well as of the whole wide range of accessory obligations that ensue. This question divided apart the insolvency administrators and the Tax Authority, who always had opposing points of view on the subject. This was eventually resolved through the amendment conferred by the Law 16/2012 of April 20 to the article 65º of the CIRE, which will be object of analysis in the present work. It is concluded that, although it has given an affirmative answer to this problem, the new wording of the article has led to other doubts, in particular in what concerns to the responsibility for meeting those obligations.
The subject of this dissertation deals with the tax obligations of commercial companies that find themselves in insolvency situations. The question arises as to whether it makes sense, once the insolvency decree has been pronounced by the court, should these referred identities continue to be linked to the fulfilment of the duty to pay taxes, as well as of the whole wide range of accessory obligations that ensue. This question divided apart the insolvency administrators and the Tax Authority, who always had opposing points of view on the subject. This was eventually resolved through the amendment conferred by the Law 16/2012 of April 20 to the article 65º of the CIRE, which will be object of analysis in the present work. It is concluded that, although it has given an affirmative answer to this problem, the new wording of the article has led to other doubts, in particular in what concerns to the responsibility for meeting those obligations.
Description
Keywords
Sociedades comerciais Empresas Obrigações fiscais Obrigações declarativas Insolvência AI AT Commercial companies Enterprises Tax obligations Accessory obligations Insolvency Insolvency administrators Tax authority